TAX AS A FINANCE LAW CATEGORY
Journal Title: Зовнішня торгівля: економіка, фінанси, право - Year 2016, Vol 1, Issue 84
Abstract
Background. Democratization of the society of the last decades encourages taxpayers to actively carry out the tax obligation, initiate the introduction of taxes and even pay taxes voluntarily. Prior to the adoption of the Tax Code of Ukraine «tax»had been defined as a source of the budget and state funds, attention was focused on forced feature of tax. The aim of the article is to explore a variety of approaches to the definition and features of tax category as a finance law category, determine tax principles, suggest ways to improve legislation in this area. Materials and methods. Dialectical, formal and dogmatic, comparative and legal, as well as structural and system analysis methods were used during the study. Results. The article is devoted to the research of tax as a financial law category, definition of the principles on which it is based. Features that allow separate tax from other mandatory payments to public funds have been considered. Also in the article attention has been paid to the study of such category as «tax obligation». It has been proved that the tax obligation includes three groups of responsibilities: concerning accounting (registration), accrual and payment and declaration (reporting). Amendments to the Tax Code of Ukraine regarding determination of tax obligation and imposing tax on a taxpayer have been proposed. Special attention has been paid to the principle of participation of the people as the sole source of power in the financial activities of the state and forms of direct democracy that people can implement in taxes. The emphasis is on identifying ways to prevent infringement of the principle of stability provided by the Tax Code of Ukraine. Conclusion. The result of the study is the author’s definition of tax. Amendments to the Budget and Tax Code of Ukraine have been offered.
Authors and Affiliations
Olena SUDARENKO
Keywords
Related Articles
- EP ID EP184766
- DOI -
- Views 106
- Downloads 0
EFFECTS OF THE STATE REGULATION OF ECONOMY IN CONDITIONS OF THE EUROPEAN INTEGRATION OF UKRAINE
Background. In modern conditions of globalization and European integration it is important to ensure high positive effects of state regulation of the national economy. The central issue that became imminent in this area...
UKRAINIAN-POLISH TRADE RELATIONS: RETROSPECTIVE ANALYSI
Background. It is important to consider the issue of developing trade relations between the countries in the historical retrospective, which enables, based on the results of the study, to identify the long-term trends of...
CONSTITUTIONAL GUARANTEES FOR PROTECTION OF EMPLOYEES FROM ILLEGAL DISMISSAL
Background. The entire system of guarantees is established by legislation for proper implementation of human rights to work in Ukraine. However, most of existing guarantees have lost their relevance, are declarative and...
LEGAL REGULATION OF ACTIVITIES OF STATE AUDIT SERVICE OF UKRAINE
Background. Reforms in the sphere of state financial control and budget relations in Ukraine should become a priority element in the prevention of offences and the enforcement of the state financial control to the modern...
UKRAINE IN THE SYSTEM OF DIAGONAL CUMULATION PAN-EURO-MED
Background. The accession of Ukraine to the Regional Convention on Pan-Euro-Mediterranean Preferential Rules of Origin (Pan-Euro-Med Convention) opens new possibilities for the country to join the regional and global val...